Documenting your delegation

A scheme of delegation is a written plan that explains who can make decisions and what kinds of decisions they can make.

It sets out how decisions are made and who holds delegated authority. This delegation takes place under the powers given in your charity’s governing document.

The Charity Governance Code recommends that charities have a scheme of delegation. This helps you clarify:

• which decisions stay with the board
• which are delegated to individuals, committees or senior staff
• which should be escalated when they reach a certain level risk threshold.

The Code recommends reviewing the scheme of delegation regularly.

Delegated responsibilities should also be detailed in other key documents, for example:

• the governing document
• job/role descriptions for positions like chief executive, finance lead, chair, treasurer
• sub-committee terms of reference
• relevant policies and procedures.

If it’s not clear who should make a decision, everyone involved (trustees, staff, volunteers) should work together to find a way forward.

Decisions should reflect the charity’s values, its strategy and code of conduct and aim to maximise its positive impact.

Learn more about navigating challenging conversations.

Trustees' role

Trustees are ultimately responsible for your charity. If the issue involves significant risk, it should be referred to the Board.

Trustees must make sure that risk management is built into all aspects of your charity’s operations and culture.